HomeSSCA flow chart, made by the auditor, of an entity’s internal control system is a graphic representation that depicts the auditor’s. 96. A flow chart, made by the auditor, of an entity’s internal control system is a graphic representation that depicts the auditor’s.By Admin / October 4, 2025 A. Understanding of the system B. Understanding of fraud risk factors C. Documentation of assessment of control risk D. Both (a) and (c) ✅ The correct answer is option A.